Buyer is aware that seller intends to perform an IRS Section 1031 tax-deferred exchange .

PML @ 1% per month with all payments deferred until closing.

This means the IRA can own a leveraged real estate asset, and any income or gains from the property grow tax-deferred (or tax-free in a Roth IRA).

I will defer I have not chased court house steps personally in years ..

Avoid Capital Gains Tax LiabilitySelling your rental property to buy a more attractive one can help you defer capital gain taxes.

Here are a few considerations with respect to the 401k: 1) Although you can take funds with no penalty for first time home buyer, you can't return the money to the 401k. 401(k)'s have unique tax advantages that allow for tax-deferred, or in the case of Roth, Tax-Free growth.

Here are some pros and cons to try and help you: PROS: 1) Despite no match, you are still contributing to a 401k, which carries unique tax-advantages (Tax-deferred or in the case of Roth, tax-free growth).

If you sell your property, you will likely have to pay back some of the taxes deferred from depreciation.Think of cost seg as an interest free loan from Uncle Sam - it comes due when you sell the property.My motto:Don't let industry jargon stop you from making smart financial moves!

It's just the AC and some deferred maintenance that it really needs.  

@Jonathan BockWhile paying taxes is not fun and trying to defer them is part of the game - my wife always jokes that the more you pay the more you make and if someone is paying six figures in taxes - well they are making a very decent living.